Tax credit for converting motor vehicles to clean fuel

For tax years until 2020, there shall be allowed a
one-time credit against the income tax for investments in qualified clean-burning motor vehicle fuel property placed in service after December 31, 1990.

"Qualified clean-burning motor vehicle fuel property" means:

Equipment installed to modify a
motor vehicle which is propelled by gasoline or diesel fuel so that the vehicle may be propelled by a hydrogen fuel cell, compressed natural gas, liquefied natural gas or liquefied petroleum gas.

The equipment covered by this paragraph must be new,
not previously used to modify or retrofit any vehicle propelled by gasoline or diesel fuel and be installed by an alternative fuels equipment technician who is certified in accordance with the Alternative Fuels Technician Certification Act.